Double taxation agreements

Country Effective date Real estate clause Dividends
%		 Interest
%		 Royalties
%
Albania 17.11.2005. Yes 15/5 10 10
Austria 26/03/2015 Yes 5/10 10 5/10
Azerbaijan 01.12.2010. Yes 10 10 10
Belarus 24.11.1998. No 15/5 8 10
Belgium 26.05.1983. No 15/10 15 10
Bosnia and Herzegovina 02.06.2005. Yes 10/5 10 10
Bulgaria 10.01.2000. Yes 15/5 10 10
China 01.01.1998. Yes 5 10 10
Croatia 22.04.2004. Yes 10/5 10 10
Cyprus 30.01.1986. No 10 10 10
Czech Republic 20/02/2024 Yes 10 10 10
Denmark 24.12.2009. Yes 15/5 0 10
Egypt 05.04.2006. Yes 15/5 15 15
Finland 18.12.1987. Yes 15/5 0 10
France 01.08.1975. Yes 15/5 0 0
Macedonia 22.07.1997. No 15/5 10 10
Germany 03.12.1988. No 15 0 10
Hungary 13.12.2002. No 15/5 10 10
Ireland 16.06.2010. Yes 10/5 10 10/5**
Italy 03.07.1985. No 10 10 10
Kuwait 08.05.2013. No 10/5 10 10
Lithuania 12.06.2009. Yes 10/5 10 10
Malaysia 9 10 10
Malta 16.06.2010. Yes 10/5 10 10/5**
Moldova 23.05.2006. No 15/5 10 10
Netherlands 06.02.1983. No 15/5 0 10
North Korea 17.11.2016. No 10 10 10
Norway 18.12.2015. Yes 15 0 10
Portugal 25/03/2019 Yes 5/10 10 5/10
Poland 17.06.1998. Yes 15/5 10 10
Romania 01.01.1998. No 10 10 10
Russia 09.07.1997. Yes 15/5 10 10
Slovakia 15.10.2001. Yes 15/5 10 10
Slovenia 31.12.2003. Yes 10/5 10 10/5**
Serbia 10 10 10/5**
Sri Lanka 22.03.1986. No 12.5 10 10
Sweden 16.12.1981. No 15/5 0 0
Switzerland 05.05.2006. Yes 15/5 10 0****
Turkey 10.08.2007. No 15/5 10 10
Ukraine 27.06.2001. Yes 10/5 10 10
UAE 02.07.2013. Yes 10/5***** 10 10/5**
United Kingdom 23.07.1982. No 15/5 10 10

 

<del datetime="2025-01-29T12:17:54+00:00">

Contact

The TPA Group
Wiedner Guertel 13, Turm 24
1100 Vienna

Opening Hours:

Mo-Th: 08:00 – 17:00

Fr: 08:00 – 14:00

Leave us a message

© 2022 TPA Steuerberatung GmbH. All Rights reserved.
x